AYAM PEMBIBIT ASET TETAP PROPERTY,

are in Indonesian language. PT CHAROEN POKPHAND INDONESIA Tbk. DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan Untuk Sembilan Bulan Yang Berakhir Pada Tanggal-tanggal 30 September 2011 dan 2010 Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT CHAROEN POKPHAND INDONESIA Tbk. AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS continued For The Nine Months Period Ended September 30, 2011 and 2010 Expressed in Millions of Rupiah, Unless Otherwise Stated 32

7. AYAM PEMBIBIT

TURUNAN 7. BREEDING FLOCKS Ayam pembibit turunan terdiri dari: Breeding flocks consist of: 30 September 31 Desember September 30, December 31, 2011 2010 Telah menghasilkan masa produksi: Producing flocks: Saldo awal 243.508 261.398 Beginning balance Reklasifikasi dari ayam belum menghasilkan 549.705 520.701 Reclassification from growing flocks Akumulasi deplesi 343.562 397.091 Accumulated depletion Ayam afkir 112.719 141.500 Culled birds Saldo akhir 336.932 243.508 Ending balance Eliminasi 18.981 19.644 Elimination Jumlah setelah eliminasi 317.951 223.864 Balance after elimination Belum menghasilkan masa pertumbuhan: Growing flocks: Saldo awal 190.644 167.701 Beginning balance Biaya masa pertumbuhan 587.950 543.644 Cost incurred during growing phase Reklasifikasi ke ayam telah menghasilkan 549.705 520.701 Reclassification to producing flocks Saldo akhir 228.889 190.644 Ending balance Eliminasi 25.622 19.397 Elimination Jumlah setelah eliminasi 203.267 171.247 Balance after elimination Jumlah 521.218 395.111 Total Eliminasi merupakan laba yang belum direalisasi atas penjualan pakan dan anak ayam usia sehari antara Entitas induk dan Entitas anak tertentu yang dieliminasi untuk tujuan konsolidasi. Elimination represents unrealized profit on sales of feed and day-old chicks between the Company and certain Subsidiaries that are eliminated for consolidation purposes.

8. ASET TETAP

8. PROPERTY,

PLANT AND EQUIPMENT Rincian aset tetap adalah sebagai berikut: The details of property, plant and equipment are as follows: 30 September September 30, 2011 Saldo Awal Beginning Saldo Awal Balance Saldo Akhir Beginning Penambahan PT Cipendawa Reklasifikasi Pengurangan Ending Balance Addition Agriindustri Reclassification Deduction Balance Biaya Perolehan Cost Pemilikan Langsung Direct Ownership Tanah 318.944 67.962 1.823 3.569 6.757 385.541 Land Prasarana tanah 70.290 440 - 8.514 97 79.147 Land improvements Bangunan 868.758 4.048 5.140 56.642 1.810 932.778 Buildings Mesin dan peralatan 925.455 17.104 3.495 115.448 5.757 1.055.745 Machinery and equipment Peralatan transportasi 69.371 2.285 766 753 2.630 70.545 Transportation equipment Peralatan kantor 143.452 5.098 268 1.311 6.807 143.322 Office equipment Instalasi air 53.350 3.788 - 4.758 283 61.613 Wells and waterlines Peralatan peternakan 303.400 25.551 1.920 19.040 6.169 343.742 Poultry equipment Peralatan laboratorium 13.864 391 - - - 14.255 Laboratory equipment Jumlah 2.766.884 126.667 13.412 210.035 30.310 3.086.688 Total Berlanjut forward are in Indonesian language. PT CHAROEN POKPHAND INDONESIA Tbk. DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan Untuk Sembilan Bulan Yang Berakhir Pada Tanggal-tanggal 30 September 2011 dan 2010 Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT CHAROEN POKPHAND INDONESIA Tbk. AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS continued For The Nine Months Period Ended September 30, 2011 and 2010 Expressed in Millions of Rupiah, Unless Otherwise Stated 33 30 September September 30, 2011 Saldo Awal Beginning Saldo Awal Balance Saldo Akhir Beginning Penambahan PT Cipendawa Reklasifikasi Pengurangan Ending Balance Addition Agriindustri Reclassification Deduction Balance Aset dalam Penyelesaian Constructions in Progress Tanah 23.242 - - 2.773 - 20.469 Land Bangunan dan prasarana Building and land tanah 166.940 597.539 89 101.513 1.301 661.754 improvements Mesin dan peralatan 128.239 137.712 - 91.021 1.437 173.493 Machinery and equipment Peralatan kantor - 599 - - - 599 Office equipment Instalasi air 5.277 8.828 - 1.205 - 12.900 Wells and waterlines Peralatan peternakan 50.811 110.685 873 13.149 5 149.215 Poultry equipment Jumlah 374.509 855.363 962 209.661 2.743 1.018.430 Total Aset Sewaan Leased Assets Mesin 374 - - 374 - - Machinery Peralatan transportasi 1.992 - - - - 1.992 Transportation equipment Jumlah 2.366 - - 374 - 1.992 Total Jumlah Biaya Perolehan 3.143.759 982.030 14.374 - 33.053 4.107.110 Total Cost Akumulasi Penyusutan Accumulated Depreciation Pemilikan Langsung Direct Ownership Prasarana tanah 55.473 4.702 - - 97 60.078 Land improvements Bangunan 315.872 29.322 240 - 1.053 344.381 Buildings Mesin dan peralatan 429.913 46.026 190 - 4.007 472.122 Machinery and equipment Peralatan transportasi 57.552 2.337 45 - 2.275 57.659 Transportation equipment Peralatan kantor 112.510 5.350 37 - 5.975 111.922 Office equipment Instalasi air 36.016 6.864 - - 266 42.614 Wells and waterlines Peralatan peternakan 195.106 24.281 143 - 5.114 214.416 Poultry equipment Peralatan laboratorium 9.388 835 - - - 10.223 Laboratory equipment Jumlah 1.211.830 119.717 655 - 18.787 1.313.415 Total Aset Sewaan Leased Assets Peralatan transportasi 860 120 - - - 980 Transportation equipment Jumlah 860 120 - - - 980 Total Jumlah Akumulasi Total Accumulated Penyusutan 1.212.690 119.837 655 - 18.787 1.314.395 Depreciation Nilai Buku Bersih 1.931.069 2.792.715 Net Book Value 31 Desember December 31, 2010 Saldo Awal Saldo Akhir Beginning Penambahan Reklasifikasi Pengurangan Ending Balance Addition Reclassification Deduction Balance Biaya Perolehan Cost Pemilikan Langsung Direct Ownership Tanah 283.759 25.898 9.287 - 318.944 Land Prasarana tanah 66.948 1.218 2.124 - 70.290 Land improvements Bangunan 778.838 5.732 84.188 - 868.758 Buildings Mesin dan peralatan 802.691 13.311 110.186 733 925.455 Machinery and equipment Peralatan transportasi 71.473 690 303 3.095 69.371 Transportation equipment Peralatan kantor 148.693 5.166 8.779 1.628 143.452 Office equipment Instalasi air 53.712 1.218 1.502 78 53.350 Wells and waterlines Peralatan peternakan 269.278 20.684 15.795 2.357 303.400 Poultry equipment Peralatan laboratorium 8.664 450 4.750 - 13.864 Laboratory equipment Jumlah 2.484.056 74.367 216.352 7.891 2.766.884 Total Aset dalam Penyelesaian Constructions in Progress Tanah 137 19.857 3.248 - 23.242 Land Bangunan dan prasarana Building and land tanah 99.875 141.731 74.547 119 166.940 improvements Mesin dan peralatan 150.475 99.321 121.511 46 128.239 Machinery and equipment Instalasi air 198 4.992 87 - 5.277 Wells and waterlines Peralatan peternakan 10.378 50.013 9.580 - 50.811 Poultry equipment Jumlah 261.063 315.914 202.303 165 374.509 Total Berlanjut forward are in Indonesian language. PT CHAROEN POKPHAND INDONESIA Tbk. DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan Untuk Sembilan Bulan Yang Berakhir Pada Tanggal-tanggal 30 September 2011 dan 2010 Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT CHAROEN POKPHAND INDONESIA Tbk. AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS continued For The Nine Months Period Ended September 30, 2011 and 2010 Expressed in Millions of Rupiah, Unless Otherwise Stated 34 31 Desember December 31, 2010 Saldo Awal Saldo Akhir Beginning Penambahan Reklasifikasi Pengurangan Ending Balance Addition Reclassification Deduction Balance Aset Sewaan Leased Assets Mesin 9.718 374 9.718 - 374 Machinery Peralatan transportasi 1.438 - 554 - 1.992 Transportation equipment Peralatan peternakan 4.885 - 4.885 - - Poultry equipment Jumlah 16.041 374 14.049 - 2.366 Total Jumlah Biaya Perolehan 2.761.160 390.655 - 8.056 3.143.759 Total Cost Akumulasi Penyusutan Accumulated Depreciation Pemilikan Langsung Direct Ownership Prasarana tanah 50.909 4.971 407 - 55.473 Land improvements Bangunan 278.702 37.084 86 - 315.872 Buildings Mesin dan peralatan 370.171 57.605 2.602 465 429.913 Machinery and equipment Peralatan transportasi 57.574 2.891 209 2.704 57.552 Transportation equipment Peralatan kantor 109.349 7.280 2.911 1.208 112.510 Office equipment Instalasi air 32.862 3.997 779 64 36.016 Wells and waterlines Peralatan peternakan 168.569 27.222 1.264 1.949 195.106 Poultry equipment Peralatan laboratorium 5.443 1.474 2.471 - 9.388 Laboratory equipment Jumlah 1.073.579 142.524 2.117 6.390 1.211.830 Total Aset Sewaan Leased Assets Mesin 237 33 270 - - Machinery Peralatan transportasi 308 582 30 - 860 Transportation equipment Peralatan peternakan 1.666 151 1.817 - - Poultry equipment Jumlah 2.211 766 2.117 - 860 Total Jumlah Akumulasi Total Accumulated Penyusutan 1.075.790 143.290 - 6.390 1.212.690 Depreciation Nilai Buku Bersih 1.685.370 1.931.069 Net Book Value a Pembebanan penyusutan adalah sebagai berikut: a Depreciation is charged as follows: 30 September 30 September September 30, September 30, 2011 2010 Beban pokok penjualan dan ayam pembibit turunan belum menghasilkan 108.815 94.538 Cost of goods sold and growing flocks Beban umum dan administrasi 7.417 8.247 General and administrative expenses Beban penjualan 3.605 4.026 Selling expense Jumlah 119.837 106.811 Total b Keuntungan dari penjualan aset tetap adalah sebagai berikut: b The computation of gain on sale of property, plant and equipment is as follows: 30 September 30 September September 30, September 30, 2011 2010 Hasil penjualan bersih 10.850 2.230 Net proceeds Nilai buku 8.848 1.075 Net book value Laba atas penjualan aset tetap Gain on sale of - bersih 2.002 1.155 property and equipment - net Laba atas penjualan dan rugi penghapusan aset tetap disajikan pada akun “Rupa-rupa - bersih” sebagai bagian dari “Penghasilan Gain on sale and loss on write-off of property, plant and equipment is presented in “Miscellaneous - net” account as part of “Other are in Indonesian language. PT CHAROEN POKPHAND INDONESIA Tbk. DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan Untuk Sembilan Bulan Yang Berakhir Pada Tanggal-tanggal 30 September 2011 dan 2010 Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT CHAROEN POKPHAND INDONESIA Tbk. AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS continued For The Nine Months Period Ended September 30, 2011 and 2010 Expressed in Millions of Rupiah, Unless Otherwise Stated 35 Beban Lain-lain” dalam laporan laba rugi komprehensif konsolidasian. Income Charges” account in the consolidated statements of comprehensive income. c Pada tanggal 30 September 2011, aset tetap, tidak termasuk tanah dan peralatan transportasi, telah diasuransikan terhadap risiko kerugian akibat kerusakan, bencana alam, kebakaran dan risiko lainnya berdasarkan suatu paket polis tertentu dengan nilai pertanggungan sebesar AS383.565.760. Manajemen berkeyakinan bahwa nilai pertanggungan tersebut cukup untuk menutup kemungkinan kerugian yang timbul dari risiko-risiko tersebut. c As of September 30, 2011, property, plant and equipment, excluding land and transportation equipment, are covered by insurance against losses from damage, natural disasters, fire and other risks under blanket policies of US383,565,760. Management believes that the insurance is adequate to cover possible losses arising from such risks. d Penambahan aset tetap terdiri dari biaya pengadaan aset tetap sehubungan dengan ekspansi kapasitas produksi, penambahan fasilitas penunjang pakan ternak seperti silo, gudang barang jadi dan bahan baku khususnya untuk pembangunan pabrik pakan ternak serta penambahan fasilitas rumah pemotongan ayam. d Additions in property, plant and equipment consist of acquisition costs related to expansion of production capacity, additions to poultry feed supporting facilities such as silo, raw materials and finished goods’ warehouses, especially for constructing a feedmill factory and additions to slaughter house facility. e Rincian dari aset dalam penyelesaian adalah sebagai berikut: e The details of constructions in progress are as follows: 30 September September 30, 2011 Perkiraan Jumlah Tahun Perkiraan Penyelesaian Tercatat Penyelesaian Estimated Carrying Estimated Year of of Completion Amount Completion Bangunan dan prasarana Building and land improvements Pabrik pakan ternak 5 - 98 332.500 2012 Feedmill factories Kandang ayam 20 - 98 329.254 2012 Henhouses Mesin dan peralatan Machinery and equipment Pabrik pakan ternak 2 - 99 135.621 2012 Feedmill factories Penetasan 60 - 97 37.872 2011 Hatchery Peralatan peternakan 30 - 99 149.215 2012 Poultry equipment 31 Desember December 31, 2010 Perkiraan Jumlah Tahun Perkiraan Penyelesaian Tercatat Penyelesaian Estimated Carrying Estimated Year of of Completion Amount Completion Bangunan dan prasarana Building and land improvements Pabrik pakan ternak 2 - 80 100.727 2011 Feedmill factories Kandang ayam 22 - 90 66.213 2011 Henhouses Mesin dan peralatan Machinery and equipment Pabrik pakan ternak 50 - 95 102.814 2011 Feedmill factories Penetasan 25.425 2011 Hatchery Peralatan peternakan 1 - 90 50.811 2011 Poultry equipment f Aset tetap dalam bentuk tanah dengan status Hak Guna Bangunan terletak di beberapa lokasi di Indonesia dengan jumlah luas keseluruhan f Land under Hak Guna Bangunan is located in certain locations in Indonesia with a total area of 9,878,669 square meters. The related landrights are in Indonesian language. PT CHAROEN POKPHAND INDONESIA Tbk. DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan Untuk Sembilan Bulan Yang Berakhir Pada Tanggal-tanggal 30 September 2011 dan 2010 Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT CHAROEN POKPHAND INDONESIA Tbk. AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS continued For The Nine Months Period Ended September 30, 2011 and 2010 Expressed in Millions of Rupiah, Unless Otherwise Stated 36 sekitar 9.878.669 m 2 . Hak atas tanah tersebut akan berakhir pada berbagai tanggal antara tahun 2011 sampai dengan tahun 2040. Manajemen berkeyakinan bahwa hak tersebut dapat diperpanjang pada saat berakhirnya hak tersebut. will expire on various dates between 2011 and 2040. Management believes that these rights are renewable upon their expiry. g Berdasarkan kondisi aset tetap, manajemen berkeyakinan bahwa tidak terdapat indikasi adanya penurunan nilai aset tetap Entitas induk dan Entitas anak pada tanggal 30 September 2011. g Based on the condition of the property, plant and equipment, the management believes that there is no indication of impairment of asset value in the Company and Subsidiaries’ property, plant and equipment as of September 30, 2011. h Tanah, prasarana tanah, bangunan, mesin dan peralatan dan aset dalam penyelesaian bangunan dan mesin dan peralatan tertentu milik Entitas induk dan Entitas anak tertentu digunakan sebagai jaminan untuk pinjaman bank jangka pendek dan jangka panjang yang diperoleh Entitas induk dan CPJF. h Certain land, land improvement, building, machinery and equipment and constructions in progress building and machinery and equipment owned by the Company and certain Subsidiaries are used as collateral for short- term and long-term bank loans obtained by the Company and CPJF. 9. HUTANG BANK JANGKA PENDEK 9. SHORT-TERM